Land Tax Act Article 10
The term “agricultural land” as used in this Act refers to non-urban land or land within the scope of urban agricultural zones and conservation zones, which is provided for the following uses in accordance with the law:1. Land used for farming, forestry, aquaculture, animal husbandry and conservation.2. Land used for farmhouses, barns, storage and warehousing facilities, solar yards, collecting sites, farm road, irrigation, drainage systems and other agricultural use that are seen as an integral part of farming managements.3. Warehouses, freezing/chilling facilities, agricultural machinery centers, sites of manufacture of silk/breeding silkworms, collecting sites and inspection stations that are directly provided for agricultural use/purposes, and the properties of which are owned by farmers’ organizations or cooperative farms.The term "industrial land" as used in this Act refers to the land in industrial zones approved by law and the land approved by the government for industrial or factory use; the term "mining land" refers to the surface land actually used for mining.
中文原文 土地稅法第10條
本法所稱農業用地，指非都市土地或都市土地農業區、保護區範圍內土地，依法供下列使用者︰一、供農作、森林、養殖、畜牧及保育使用者。
二、供與農業經營不可分離之農舍、畜禽舍、倉儲設備、曬場、集貨場、農路、灌溉、排水及其他農用之土地。
三、農民團體與合作農場所有直接供農業使用之倉庫、冷凍（藏）庫、農機中心、蠶種製造（繁殖）場、集貨場、檢驗場等用地。
本法所稱工業用地，指依法核定之工業區土地及政府核准工業或工廠使用之土地；所稱礦業用地，指供礦業實際使用地面之土地。
二、供與農業經營不可分離之農舍、畜禽舍、倉儲設備、曬場、集貨場、農路、灌溉、排水及其他農用之土地。
三、農民團體與合作農場所有直接供農業使用之倉庫、冷凍（藏）庫、農機中心、蠶種製造（繁殖）場、集貨場、檢驗場等用地。
本法所稱工業用地，指依法核定之工業區土地及政府核准工業或工廠使用之土地；所稱礦業用地，指供礦業實際使用地面之土地。